The Center for Audit Quality and the American Accounting Association are making changes to their Access to Audit Personnel research partnership program.
The CAQ and AAA’s AAP joint research program dates back to 2012 and aims to enlist audit firm personnel to participate in behavioral research projects conducted by the academic community. As part of the changes, the CAQ will now be transitioning administration of the AAP to the AAA and continuing to support the program, while the Auditing Section will continue to be involved in the appointment of experienced academics to serve on the review committee. The changes are supposed to help each organization simultaneously pursue research initiatives affecting its members while recognizing the important role played by academic research in the audit profession.
Despite the changes, the CAQ still plans to continue with its commitment to academic research, including through applicable commissioned research, along with joint research with organizations within the financial reporting supply chain on topics of mutual interest, and other data gathering and analysis addressing key issues facing public company auditors.
“The CAQ seeks to be a recognized thought leader on public company auditor and audit matters,” said CAQ CEO Julie Bell Lindsay in a statement last month. “By continuing to assist the AAA in its administration of the AAP, the CAQ will support academic research while also engaging with stakeholders, including the academic community, on key public policy initiatives impacting the profession.”
“One of the objectives of the AAA is to promote practice-relevant research in accounting,” said Yvonne Hinson, CEO of the American Accounting Association, in a statement. “The AAP program has been a leader in providing academics the opportunity to conduct behavioral research in auditing and aligns with other initiatives we are pursuing to increase research support.”
“The Auditing Section is pleased to continue this important research partnership with the CAQ,” added Christine Earley, president of the AAA Auditing Section, in a statement. “This partnership demonstrates our commitment to improving audit quality through research and we look forward to a seamless transition.”
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